===================================================================
RCS file: /cvs/pta/pta.pl,v
retrieving revision 1.4
retrieving revision 1.5
diff -u -p -r1.4 -r1.5
--- pta/pta.pl	2020/10/20 09:23:24	1.4
+++ pta/pta.pl	2020/10/20 10:25:47	1.5
@@ -185,6 +185,10 @@ while (<$in>) {
 		my ($amount, $text) = ($1, $2);
 		my $cc = $1 if $text =~ s/\[(.*?)\] *//;
 		$accounts{$ano} or die "unknown account $ano: $line";
+		($accounts{$ano}{type} =~ /S/) ==
+		    ($accounts{$entry{contra}}{type} =~ /S/)
+		    or die "statistical vs. non-statistical account: " .
+		    "$entry{contra} split $line";
 		$amount *= $entry{amount} < 0 ? -1 : +1;
 
 		# Combine the text on the split side.
@@ -317,23 +321,28 @@ while (<$in>) {
 	);
 	if ($debit) {
 		$accounts{$debit} or die "unknown debit account $debit: $line";
+		# The credit side may or may not be split.
 		my %newentry = (%entry, contra => $credit, amount => $amount);
 		make_entry %newentry, $debit;
 	} else {
 		$credit or die "splitting both sides: $line";
-		# Remember a credit side split.
+		# The debit side is split, remember the entry.
 		$entry{contra} = $credit;
 		$entry{amount} = $amount;
 	}
 	if ($credit) {
 		$accounts{$credit}
 		    or die "unknown credit account $credit: $line";
+		$debit && ($accounts{$debit}{type} =~ /S/) !=
+		    ($accounts{$credit}{type} =~ /S/)
+		    and die "statistical vs. non-statistical account: $line";
+		# The debit side may or may not be split.
 		my %newentry = (%entry, contra => $debit, amount => -$amount);
 		make_entry %newentry, $credit;
 		# This entry is not split: clear it after processing.
 		%entry = () if $debit;
 	} else {
-		# Remember a debit side split.
+		# The credit side is split, remember the entry.
 		$entry{contra} = $debit;
 		$entry{amount} = -$amount;
 	}